# 115-hr-6228: To amend the Internal Revenue Code of 1986 to make permanent the increase in the estate and gift tax exemption made by Public Law 115-97.

115-hr-6228, To amend the Internal Revenue Code of 1986 to make permanent the increase in the estate and gift tax exemption made by Public Law 115-97., is a 115th Congress bill sponsored by Rep. Marchant, Kenny [R-TX-24] (R-TX); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/115-hr-6228
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 115-hr-6228
- Congress: 115
- Title: To amend the Internal Revenue Code of 1986 to make permanent the increase in the estate and gift tax exemption made by Public Law 115-97.
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2018-06-26
- Sponsor: Rep. Marchant, Kenny [R-TX-24] (R-TX)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

This bill amends the Internal Revenue Code to make permanent the $10 million exemption amount for the estate and gift tax. (Under current law, the exemption amount has been temporarily increased from $5 million to $10 million for decedents dying or gifts made after December 31, 2017, and before January 1, 2026. The amount is indexed for inflation after 2011.)

## Related bills

- 115-hr-7331: To designate the facility of the United States Postal Service located at 11158 Highway 146 North in Hardin, Texas, as the "Lucas Lowe Post Office".
- 115-hr-7248: Reducing Administrative Burden and Becoming Increasingly Transparent Act
- 115-hr-7203: Long-Term Care Account Act
- 115-hr-6933: Equal Treatment of Public Servants Act of 2018
- 115-hr-6899: Human Trafficking Survivor Tax Relief Act
- 115-hr-6760: Protecting Family and Small Business Tax Cuts Act of 2018

## Sources
- [115-hr-6228 on Congress.gov](https://www.congress.gov/bill/115th-congress/house-bill/6228)

## Related
- [115-hr-7331: To designate the facility of the United States Postal Service located at 11158…](https://policyrisk.com/legislation/115-hr-7331)
- [115-hr-7248: Reducing Administrative Burden and Becoming Increasingly Transparent Act](https://policyrisk.com/legislation/115-hr-7248)
- [115-hr-7203: Long-Term Care Account Act](https://policyrisk.com/legislation/115-hr-7203)
- [115-hr-6933: Equal Treatment of Public Servants Act of 2018](https://policyrisk.com/legislation/115-hr-6933)
- [115-hr-6899: Human Trafficking Survivor Tax Relief Act](https://policyrisk.com/legislation/115-hr-6899)
- [115-hr-6760: Protecting Family and Small Business Tax Cuts Act of 2018](https://policyrisk.com/legislation/115-hr-6760)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/115-hr-6228 (as of 2025-11-18).